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1、DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON BUSINESS TAX           (Ministry of Finance: 25 December 1993)              Whole Doc. Articl

2、e 1       These  Detailed  Rules  are  formulated  in  accordance   with   the stipulations of Article 16 of <Provisional  Regulations  of  the  Pe

3、ople's Republic of China  on  Business  Tax>  (hereinafter  referred  to  as  the 'Regulations'). Article 2      "Taxable services" as mentioned  in  Artic

4、le  1  of  the  Regulations refers to services within the scope of taxable items in the communications and  transportation,  construction,  finance  and  insurance,  posts   and telecommunic

5、ations,  culture  and  sports,   entertainment   and   service industries.      Processing, repair  and  replacement  are  not  taxable  services  as

6、mentioned in the Regulations (hereinafter referred  to  as  'non-  taxable services'). Article 3      "The foreign exchange, marketable securities and futures  buying  and selling business" as mentioned

7、 in Item 5 of Article 5 of  the  Regulations refers to the foreign exchange, marketable securities and  futures  buying and selling business carried on by financial institutions (including banks and non-bank financial institutions). The buying and  s

8、elling  of  foreign exchange, marketable securities or futures by  non-financial  institutions or individuals shall not be subject to Business Tax.      "Futures" as mentioned in Item 5 of  Article  5 

9、0;of  the  Regulations refer to non-commodities futures. Futures  on  commodities  shall  not  be subject to Business Tax. Article 4      "Provision of taxable services, transfer of intangible assets or

10、60; the sale of immovable properties" as mentioned in Article 1 of the Regulations refers  to  activities  of  providing   taxable   services,   transferring intangible assets or ownership of immovable properties with co

11、nsideration (hereinafter referred to as the 'taxable activities').   However,  taxable services provided by the staff employed by units or  individual  operators to their own units or employers shall not be included therein.      Th

12、e term "with consideration" in  the  preceding  paragraph  includes receipt of currency, goods and other economic benefits.      For units or individuals that  sell  their  newly  self- 

13、; constructed buildings  (hereinafter  referred  to  as  'self-  construction'),   their self-construction activities shall be regarded  as  provision  of  taxable services.

14、60;    Transfers of limited property rights, or  permanent  rights,  to  use immovable properties, and transfers by units of  immovable  properties  by way of gifts to others shall be regarded as sales of immovable

15、properties. Article 5      A sales activity that involves both taxable  services  and  goods  is deemed  to  be  a  mixed  sales  activity.  Mixed  sales &

16、#160; activities   of enterprises, enterprise units or individual business operators engaged  in production, wholesale or retail of goods shall be classified as  sales  of goods, and Business Tax shall not be levied  on  the  sales;  mixed  sales activities of other units and individuals shall be